Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Werden in einem Vertragsstaat die Steuern von Dividen-
den, Zinsen, Lizenzgebühren oder sonstigen von einer im ande-
ren Vertragsstaat ansässigen Person bezogenen Einkünften im
Abzugsweg erhoben, so wird das Recht des erstgenannten Staa-
tes, zunächst die Abzugsteuer zu einem in seinem innerstaat -
lichen Recht vorgesehenen höheren Satz zu erheben, durch die-
ses Abkommen nicht berührt.
English
(1) If in one of the Contracting States the taxes on dividends,
interest, royalties, or other items of income derived by a resident
of the other Contracting State are levied by withholding tax at
source, then the right to initially collect the withholding tax
at a higher rate provided for under the domestic law of the first-
mentioned State is not affected by the provisions of this Agree-
ment.
(2) Die im Abzugsweg erhobene Steuer ist auf Antrag des
Steuerpflichtigen zu erstatten, soweit sie durch dieses Abkom-
men ermäßigt wird oder entfällt. Die Frist für den Antrag auf Er-
stattung beträgt vier Jahre nach Ablauf des Kalenderjahrs, in
dem die Dividenden, Zinsen, Lizenzgebühren oder sonstigen Ein-
künfte bezogen wurden.
English
(2) The tax so withheld at source shall be refunded on the
taxpayer’s application to the extent that its levying is limited or
eliminated by this Agreement. The period for application for a
refund is four years from the end of the calendar year in which
the dividends, interest, royalties, or other items of income have
been received.
(3) Der Vertragsstaat, aus dem die Einkünfte stammen, kann
vom Steuerpflichtigen die Vorlage einer amtlichen Bescheinigung
des Vertragsstaats, in dem der Steuerpflichtige ansässig ist, über
die steuerliche Ansässigkeit in diesem Staat verlangen.
English
(3) The Contracting State in which the income arises may
require the taxpayer to provide an administrative certification by
the Contracting State of which the taxpayer is a resident, with
respect to residence for tax purposes in that State.
(4) Die zuständigen Behörden können die Durchführung die-
ses Artikels durch Verständigung regeln und gegebenenfalls
andere Verfahren zur Durchführung der im Abkommen vorge -
sehenen Steuerermäßigungen oder -befreiungen festlegen.
English
(4) The competent authorities may by mutual agreement
implement the provisions of this Article and if necessary establish
other procedures for the implementation of tax reductions or
exemptions provided for under this Agreement.
de-australia-2016-base | BGBl. 2016 II S. 1114 | Signed: 2015-11-12 | Gazette publication: 2016-10-17
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
German and English versions are present in the source and are identified by the signing clause. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-australia-2016-base/. PDF page links identify pages, not verified paragraph correspondence.
Prüfstatus
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Aktualität
Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protokolle und spätere Instrumente
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2016 II S. 1114 | de-australia-2016-base | de-australia-2016-base | BGBl. 2016 II S. 1114 | Signed: 2015-11-12 | Gazette publication: 2016-10-17 | Article 28 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-australia-2016-base/de/articles/article-28/
Quellen, Fassung und Grenzen
Quellenfassung
de-australia-2016-base | BGBl. 2016 II S. 1114 | Signed: 2015-11-12 | Gazette publication: 2016-10-17
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
German and English versions are present in the source and are identified by the signing clause. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-australia-2016-base/. PDF page links identify pages, not verified paragraph correspondence.
Prüfstatus
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Aktualität
Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protokolle und spätere Instrumente
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2016 II S. 1114 · /library/originals/d58aaf6b2bd90a6abde579523b333041459f4e6c76a0fed3a730e1b9f01122a9.pdf
Disclaimers
Sprachwechsel behält übereinstimmende Artikel- und Absatzkennungen bei. Die Zuordnung bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
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